THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY FONTANA, TARTAGLIONE, WASHINGTON, ALLOWAY, SCHWANK, SOLOBAY, COSTA AND YUDICHAK, OCTOBER 3, 2011

REFERRED TO FINANCE, OCTOBER 3, 2011  

AN ACT

Providing for a temporary moratorium of court-ordered countywide

reassessments and for reforms based upon study.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Short title.

This act shall be known and may be cited as the Property Tax

Reassessment Moratorium Act.

Section 2.  Findings and purpose.

The General Assembly finds and declares as follows:

(1)  The method of property tax assessment in this

Commonwealth is fragmented and in need of reform.

(2)  The current method provides for little uniformity

between counties resulting in vast inequities of property

assessments across this Commonwealth.

(3)  Further, the tax assessment system provides little

protection for homeowners who experience sudden and dramatic

increases in their property assessments as a result of a

countywide assessment.

(4)  Failure to address the problem has led to the

potential for devastating tax increases that would be harmful

to the citizens and economic well-being of this Commonwealth.

(5)  A study was conducted of the Commonwealth's property

assessment system.

(6)  The study addressed the proper policies and

procedures necessary to ensure uniformity among counties and

a comparative analysis of the property assessment systems in

other states.

(7)  The study concluded that changes are needed and the

General Assembly should enact legislation to address issues

raised by the study.

Section 3.  Definitions.

The following words and phrases when used in this act shall

have the meanings given to them in this section unless the

context clearly indicates otherwise:

"Local taxing authority."  Any political subdivision

authorized to impose real property taxes.

Section 4.  Moratorium.

(a)  Prohibition.--No local taxing authority may undertake,

on or after the effective date of this section, the process of a

court-ordered countywide reassessment of real property for

purposes of levying property taxes; however, counties currently

conducting a court-ordered countywide reassessment as of the

effective date of this section may, at the discretion of the

county, continue the process.

(b)  End of prohibition.--The prohibition under subsection

(a) shall remain in effect until the General Assembly has

enacted legislation to address the declarations contained in

section 2(1), (2), (3) and (4) or until November 30, 2012,

whichever comes first.

Section 5.  Effective date.

This act shall take effect immediately.